Modern-day scholars think that the person that wrote the two books was not the same that accompanied Paul. Paul had a theology that was special, and slightly different from that of other writers of the New Testament. The two books written by Luke never refer to this theology. Also, the name of Paul's companion is never linked to writing the two books. The Acts of the Apostles often tell things about Paul which Paul does not tell himself in his letters.

Luke wrote about the Three Wise Men who visited Jesus in the Bible. Luke never said there were 3 wise men, only wise men from the east.